What should I do if my income falls within restrictions under a double tax treaty?

What should I do if my income falls within restrictions under a double tax treaty?

If your income falls within restrictions under a double tax treaty, you should look at the following help sheets:

On these help sheets, you would read through and answer the questions that are relevant to you. Eventually you'll get to a table where you should type/write the income covered by the double tax treaty, what article it is covered by and any tax paid on it, if applicable. Upload the article to your tax return.

If tax has been paid, you should make an entry in box 21 or 22 on your SA109 form - this will include the tax paid as a rebate in your calculation.

If you require assistance in regards to adding your HS302 or HS304 form to your SA109, the help article I have provided below will assist you with this:

Please note that you should avoid adding a new page if you already have an SA109 added to your tax return, instead you should simply navigate to that page.

The claim forms specifically state, if you've included any income in that table, you should not include it on your tax return. HMRC will have record of the income because it will be on the attached HS302 or HS304 and you will not be taxed on it. 

    • Related Articles

    • SA109 : Guide to split year treatment as non-resident leaver

      When you leave the UK during a tax year, you still have reporting responsibilities with HMRC for the year you leave and perhaps beyond.   It can be a confusing bunch of affairs but hopefully this guide will help alleviate those headaches. It is worth ...
    • SA109 - How do I add my HS302 or HS304 form?

      1. Click on '+ NEW PAGE' located on the left of the screen, then scroll down and select 'Residency (SA109)'. 2. Fill in all of the entries 3. Click 'SAVE' 4. Click on 'UPLOAD HS302/HS304' located towards the top of the screen 5. Click 'BROWSE' and ...
    • SA109 : How do I add a Personal Allowance if I am Non Resident?

      If you are Non Resident and entitled to claim the Personal Allowance, you need to claim this in the Residency pages. You need to go into the Residency Page, then click EDIT, then click on the Personal Allowances Tab and complete the relevant boxes.
    • SA109: Which UK ties do I need to enter for non-residence?

      If you're claiming non-residence tax, you need to enter your UK ties in 'HOW MANY TIES TO THE UK DID YOU HAVE DURING THIS TAX YEAR? (BOX 12)'. This can be found under 'Residency (SA109)' > 'Residence status' as can be seen below: To list the ties ...
    • SA106: How do I enter Foreign employment income with foreign tax paid?

      You will need to include both SA102 Employment and SA106 Foreign income pages 1. Click on NEW PAGE 2. Click on SELECT on SA102 Employment 3. Enter the EMPLOYER'S NAME… 4. Click on SAVE once entries complete 5. Click on EDIT 6. Enter the address of ...